The alternative minimum tax (AMT) affects about 3 percent of taxpayers each year but the number is that low only because Congress temporarily increases the AMT exemption each year.  Under current law, the AMT will affect an increasing fraction of taxpayers over time.

The following tables show historical and projected numbers of affected taxpayers any AMT revenue, descriptive statistics by characteristics of affected taxpayers (such as income, number of children, and state tax levels), and the effects of various proposals to repeal or reform the tax.